Azrina Mohd Yusof, Nor; Ming Ling, Lai; Bee Wah, Yap - In: Journal of Applied Accounting Research 15 (2014) 2, pp. 215-234
small-and-medium-sized corporations (SMCs) in Malaysia. Design/methodology/approach – This study used economic deterrence … theory to analyze and test 375 tax-audited cases finalized by the Inland Revenue Board of Malaysia in 2011. Findings …